Windsor Company has a factory machine with a book value of \\( \\$ 151,000 \\) and a remaining useful life of 6 years. A new machine is available at a cost of \\( \\$ 250,500 \\). This machine will have a 6-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from \\( \\$ 599,000 \\) to \\( \\$ 507,000 \\). Prepare an analysis that shows whether Windsor should retain or replace the old machine. (If an amount reduces the net income then enter with a negative sign preceding the number or parenthesis, e.g. -15,000, \\( (15,000) \\)